When an SMSF member with insurance dies before 65 there is potentially a special tax deduction available known as a 'future service' deduction. But it is surprising how often an SMSF cannot claim it. Read more

The proliferation of cyber extortion and ransomware, together with the threat of state-sponsored, state-sanctioned and spill-over cyberattacks, has intensified an already heightened global cyber threat environment. Read more

Neither exclusion-based approaches nor low-carbon benchmark tracking indices incorporate a deliberate means of generating alpha. Read more

In this paper, Deloitte considers five key questions that organisations in the superannuation and wealth sector should consider in order to manage the financial crime regulatory risks associated with merging with or acquiring a new reporting entity. ... Read more